<![CDATA[ABSTRACT Purpose - This study aims to conduct a descriptive analysis of the impact of accountability and transparency on fraud tendencies in the village government, with an emphasis on the role of justice as a mediator. Methodology/approach - This research uses a quantitative survey with a sample of 343 village officials from 64 villages in Indonesia using purposive sampling method. Hypothesis testing in this study uses SEM-PLS analysis through smartpls 4.0 application. Findings - The results showed that accountability and transparency did not significantly affect the tendency of fraud in the village government, with justice as a mediator was not significant to strengthen this relationship. It is suspected that there are other influencing factors. Practical implications - The practical implication of this study is that village The practical implications of this research are that the village government and the Government in Indonesia can improve service quality and strengthen accountability and transparency in budget management and decision making in order to reduce the potential for fraud. Village governments can implement a more open reporting system and conduct training on reporting, transparency, and involve the community in village transparency forums. Originality/value - This research makes an original contribution by incorporating the concept of justice in the analysis of the relationship between accountability, transparency, and fraud propensity in village governments, extending the literature that has previously focused more on the corporate sector or central government. It also offers a new perspective on how fairness strengthens fraud prevention at the village government level. Keywords – Accountability; Fraud Propensity; Justice; Transparency, Intervening]]>
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